The child and dependent care tax credit is worth 20% to 35% of your day care expenses. The percentage of the credit depends on your adjusted gross income. A full chart of the percentage rates is found in Publication 503.
(February 2011) (Learn how and when to remove this template message) Gross motor skills are the abilities usually acquired during infancy and early childhood as part of a child's motor development. By the time they reach two years of age, almost all children are able to stand up, walk and run, walk up stairs, etc.
Child development experts believe that motor activity during the second year is vital to the child's competent development and that few restrictions, except for safety, should be placed on their motoric adventures. By 13 to 18 months, toddlers can move up and down steps and carry toys.